Filing Information


It is important to keep good records to determine the correct amount of state and local tax you owe.

Your records should include:

  • Bills, receipts, invoices, cash-register tapes, and any other documents that support the entries in your books
  • Exemption certificates
  • Shipping documents
  • Worksheets used to prepare your tax returns

Filing Frequency

Your filing schedule is based on your monthly Sales and Use Tax liability, including local sales and use taxes administered by Revenue, as shown in the following table.

Filing FrequencyAverage Tax ReportedDue Date
AnnuallyLess than $100 per monthFebruary 5 of the following year
Quarterly​$100 to $500 per monthApril 20, July 20, October 20, and January 20
MonthlyMore than $500 per month20th day of the following month

Due Dates

You may not receive a notice to remind you to file your return or pay your tax so it's important to remember the return due date. For a list of due dates, see Sales Tax Return Filing Due Dates.

Filing a Return

You must file your Sales and Use Tax return online through our e-Services system.

Note: If you have multiple locations and file a consolidated return, you can enter the information for each location separately or attach a spreadsheet file with information for all locations. See Sales and Use Tax File Formats.


Before Filing Your Return

You may need to adjust your sales figures before filing your return. If the following items apply to sales in the current period, subtract them from the appropriate tax type before you file.

  • Bad debts on sales previously written off for federal income tax purposes.
  • Cash or credit refunds given to customers. For example, if a customer returns an item subject to Minnesota and local sales tax, adjust both the state and local tax lines.
  • Checks returned for nonsufficient funds (if you use the cash method of accounting).

Note: If your return shows a credit balance because of the adjustment, we will refund the overpayment to you. Do not take credit for the overpayment on other returns.

Accounting Methods

Typically, you use the same accounting method for sales tax as your personal or business income tax. To use a different accounting method, you must have written permission from the Minnesota Department of Revenue. For more information, call us at 651-296-6181 or 1-800-657-3777 (toll-free).

Cash Method

You are on the cash method of accounting when:

  • You report income and your sales tax liability when you receive payments from your customer.
  • You record expenses and any associated use tax in the period you pay the invoice.

Accrual Method

You are on the accrual method of accounting when:

  • You report income and your sales tax liability when you make the sale to your customer (invoice date).
  • You record expenses and any associated use tax in the period you made the purchases (invoice date).

Penalties and Interest

If you do not file or pay your taxes on time, you may owe penalties and interest.

We will send you a notice if we do not receive your return or payment. If you have questions or believe we made an error, call us immediately. We will work with you to get your account current.

For more information, see Penalty and Interest for Business Taxes.